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Journal articles on the topic 'CSR reporting'
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Fortanier, Fabienne, Ans Kolk, and Jonatan Pinkse. "Harmonization in CSR Reporting." Management International Review 51, no. 5 (September 8, 2011): 665–96. http://dx.doi.org/10.1007/s11575-011-0089-9.
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Kliestikova, Jana. "CSR reporting in specific conditions of Slovak Republic." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 159–67. http://dx.doi.org/10.18844/gjhss.v3i4.1544.
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Sampson, Susan D., Edward T. Vieira Jr., and Susan Grantham. "Credit reporting agency stakeholder and CSR reporting linkages." International Journal of Business Governance and Ethics 1, no. 1 (2022): 1. http://dx.doi.org/10.1504/ijbge.2022.10051200.
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Garcia‐Torea, Nicolas, Belen Fernandez‐Feijoo, and Marta De La Cuesta. "CSR reporting communication: Defective reporting models or misapplication?" Corporate Social Responsibility and Environmental Management 27, no. 2 (October 31, 2019): 952–68. http://dx.doi.org/10.1002/csr.1858.
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Lueg, Klarissa, Rainer Lueg, Karina Andersen, and Veronica Dancianu. "Integrated reporting with CSR practices." Corporate Communications: An International Journal 21, no. 1 (February 1, 2016): 20–35. http://dx.doi.org/10.1108/ccij-08-2014-0053.
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Purpose – The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of standards and guidelines for CSR after IR became mandatory in Denmark. Design/methodology/approach – The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focuses on the integration of four dimensions: facts, possibilities, values, and communication. Findings – The authors find that the family-owned EGE follows a strategy of “enlightened shareholder value,” in which CSR is an essential value driver. This strategy fostered IR with guidelines and standards for CSR. The CSR practices appeared to be helpful for integrating measureable plans to the strategy and for controlling CSR implementation. However, the long and technical CSR reports did not effectively communicate EGE’s values and possibilities. The authors outline how EGE overcame these barriers. Originality/value – The authors suggest that IR implementation depends on the context, and the authors explain why the case company has opted to issue two separate reports for their IR. In addition, the authors suggest that standardized approaches to CSR may be suitable for internal planning and control purposes; however, companies must go beyond these measurements to achieve IR.
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Neßler, Christian, and Bettina Lis. "Signale setzen mit CSR-Reporting." Controlling & Management Review 58, S8 (July 2014): 84–90. http://dx.doi.org/10.1365/s12176-014-0969-5.
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Al-Dah, Bilal, Mustafa Dah, and Mohammad Jizi. "Is CSR reporting always favorable?" Management Decision 56, no. 7 (July 9, 2018): 1506–25. http://dx.doi.org/10.1108/md-05-2017-0540.
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Purpose In addition to their profit maximization objective, firms are often challenged to meet environmental and social demands. The purpose of this paper is to test whether a firm’s macroeconomic environment moderates the efficiency of its social and environmental disclosures. Design/methodology/approach The study uses the Bloomberg database to collect data on the FTSE 350 listed firms for the years 2007-2012. The sample is split into crisis and post-crisis periods, to study the investor reaction to social disclosures under different economic conditions. Findings The results suggest that the effect of corporate social responsibility (CSR) disclosure on future firm performance depends on the surrounding macroeconomic environment. During tight economic situations, market participants become more self-centered and penalize firms diverting scarce resources toward non-profitable societal engagements. Moreover, the findings indicate that firms with a high participation of outside directors and low accounting profit experience negative future performance when engaging in social disclosures during times of crisis. Practical implications Corporate governance is a system of interconnected practices that is affected by various firm and environmental characteristics. The results are in line with the premise that, depending on macroeconomic changes and specific firm attributes, CSR reporting may have dissimilar implications across different situations and conditions. Social disclosures and engagements are not always favorable, and should only be utilized in non-recessionary periods by firms possessing certain characteristics in terms of board composition and accounting profitability. Originality/value This study identifies key moderating variables which present additional obstacles for firms engaging in CSR during adverse economic conditions. Outsiders’ inferior firm-specific expertise, along with the firm’s poor accounting performance, present additional financial constraints for firms engaging in CSR activities during economic downturns.
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Moravcikova, Katarina, Ľubica Stefanikova, and Martina Rypakova. "CSR Reporting as an Important Tool of CSR Communication." Procedia Economics and Finance 26 (2015): 332–38. http://dx.doi.org/10.1016/s2212-5671(15)00861-8.
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Velte, Patrick. "Does board composition have an impact on CSR reporting?" Problems and Perspectives in Management 15, no. 2 (June 7, 2017): 19–35. http://dx.doi.org/10.21511/ppm.15(2).2017.02.
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Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.
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Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (July 28, 2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.
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The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disclose CSR information relating to one category only showing a narrow view of CSR. The primary area of disclosure is ‘Human resources’ which is at odds with previous studies. The paper contributes to the scarce literature on CSR disclosures by banks in a developing country.
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Ullah, Md Hafij, and Mohammad Afjalur Rahman. "Corporate social responsibility reporting practices in banking companies in Bangladesh." Journal of Financial Reporting and Accounting 13, no. 2 (October 5, 2015): 200–225. http://dx.doi.org/10.1108/jfra-05-2013-0038.
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Purpose – This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the leading position in discharging CSR reporting. Design/methodology/approach – The sample composed of all the 30 banking companies enlisted in Dhaka Stock Exchange (DSE), and the study used content analysis approach for systematic categorization and analysis of the contents reported in the annual report. A total of 97 CSR items classified into seven classes were selected through a relevant literature review, as the expected items and average, standard deviation, coefficient of variation, percentage and correlation, etc. were used as the tools of analysis. SPSS software version 19.0 was used to analyze the data. An ordinary least square (OLS) regression model is fitted to the data for assessing the effect of independent variables on total CSR reporting score. Findings – The study found that the extent of CSR reporting in banking companies in Bangladesh varies from 27.84 to 65.98 per cent, and on an average, they report 47.39 per cent of the expected CSR items in annual report. It is also observed that banking companies in Bangladesh emphasized on linguistic or written form than charts, graphs or pictures in reporting CSR activities to their stakeholders, and the study found no significant influence of the selected bank characteristics on the extent of CSR reporting. Moreover, the study observed significant impact of regulatory change on nature and extent of CSR reporting. Research limitations/implications – The study considered all the listed commercial banking companies in Bangladesh, and the annual report of 2011 was taken as the main source of data. Social implications – Among others, the implications of the study include the following. Banking companies are expected to get a real scenario of CSR reporting of the banking sector in Bangladesh and banking companies with poor CSR contribution expected to be motivated for contributing more in CSR activities. Government and other regulatory bodies can also get detailed information regarding CSR reporting practices for formulating guidelines in this regard. Originality/value – This empirical study on the determinants of extent of CSR reporting using a larger number of expected CSR items contributes toward a better understanding of the CSR reporting practices of the banking companies in Bangladesh. The study used a new independent variable “CSR Expenditure” in justifying its influence on CSR reporting and identified the impact of regulatory change on CSR reporting. The study expects contributing in the enactment of more regulatory requirements for bringing the CSR reporting into a certain framework and encouraging in more CSR reporting in Bangladesh.
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Abernathy, John, Chad Stefaniak, Anne Wilkins, and Jacqueline Olson. "Literature review and research opportunities on credibility of corporate social responsibility reporting." American Journal of Business 32, no. 1 (April 3, 2017): 24–41. http://dx.doi.org/10.1108/ajb-04-2016-0013.
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Purpose The purpose of this paper is to identify and synthesize the current academic literature on emerging trends to increase CSR reporting credibility. Design/methodology/approach This paper synthesizes literature on emerging trends to increase CSR reporting credibility from the past ten years, focusing mainly on the most recent five years, by searching ABI/Inform and Business Source Premier for academic papers containing the following keywords: Corporate Social Responsibility (CSR) Reporting, CSR, Sustainability, and Social Responsibility. Findings This paper identifies four relatively unexplored trends to improve CSR credibility: CSR assurance, integrated reporting, CSR reporting standards, and CSR regulation. Research limitations/implications This study will be of use to academic researchers to facilitate research and discussion on the credibility of CSR disclosure. Practical implications Regulatory agencies, boards of directors, customers, suppliers, and investors are increasingly using CSR information for decision making; therefore the credibility of the information is important. Originality/value Much of the extant research investigating CSR has focused on financial performance metrics. The study synthesizes the recent CSR literature, including some interdisciplinary research focusing on emerging accountability trends in reporting. The authors identify several research opportunities that will enhance the authors’ understanding of CSR reporting.
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El-Bassiouny, Dina, and Noha El-Bassiouny. "Diversity, corporate governance and CSR reporting." Management of Environmental Quality: An International Journal 30, no. 1 (January 14, 2019): 116–36. http://dx.doi.org/10.1108/meq-12-2017-0150.
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PurposeTaken from an institutional theory perspective, the purpose of this paper is to explore the effects of organizational-level factors, specifically diversity and corporate governance structure, on the corporate social responsibility (CSR) reporting practices of corporations operating in developing and developed country contexts, namely, Egypt, Germany and the USA. Since developed countries are exposed to different settings, the paper argues that there is likely to be a difference in the organizational-level drivers of CSR reporting in developed vs developing countries.Design/methodology/approachThe sample consists of companies listed on the Egyptian EGX 30 index, the German DAX 30 index and the US Dow Jones 30 index. Governance- and diversity-related data are gathered from multiple sources including the BoardEx and Orbis databases. Content analysis is used to analyze the CSR information of sample companies using the software package MAXQDA. To examine the relationship between the explanatory variables of the study and CSR disclosures, multiple regression analysis is used.FindingsThe results are mostly consistent with institutional theory where the effects of diversity and governance structure, observed mainly by foreign BOD, board independence and institutional ownership, are found to be significant on the CSR disclosure levels of sample Egyptian companies only. On the other hand, no significant influence of tested factors was observed on the level of CSR reporting in the USA and Germany. The results thus indicate that the influence of organizational-level factors on CSR is highly dependent on the institutional context where companies operate.Originality/valueThe influence of diversity and corporate governance on CSR has been separately studied in the management literature. Yet, the potential effects of both variables on CSR have received limited attention. In addition, no study combining such explanatory variables of CSR was carried out in the specific context of developing Middle Eastern countries. Also, illustrating how institutional contexts can influence the dynamics of interaction between organizational-level variables and CSR is still understudied. This kind of multi-level research can help broaden the understanding of the drivers and practices of CSR in developing vs developed countries that have distinct institutional environments.
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Varghese, Dr Titto, and Gurumoorthy Dr. T R. "A Management perspective of CSR Reporting via Academic Entrepreneurship." International Journal of Psychosocial Rehabilitation 24, no. 04 (February 28, 2020): 2615–27. http://dx.doi.org/10.37200/ijpr/v24i4/pr201368.
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Matuszak, Łukasz, and Ewa Różańska. "CSR REPORTING IN SCIENTIFIC LITERATURE – BIBLIOMETRIC ANALYSIS." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 323–36. http://dx.doi.org/10.18276/frfu.2017.88/1-32.
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Birkey, Rachel N., Ronald P. Guidry, and Dennis M. Patten. "Does CSR Reporting Really Impact FERCs?" Accounting and the Public Interest 17, no. 1 (September 1, 2017): 144–62. http://dx.doi.org/10.2308/apin-51921.
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ABSTRACT As part of a study on the value of corporate social responsibility (CSR) reporting for market participants, Dhaliwal, Radhakrishnan, Tsang, and Yang (2012) document a positive future earnings response coefficient (FERC) related to CSR report issuance. They argue the reports allow investors to better identify companies' social and environmental performance and thus better predict their future earnings. Our concern is that they fail to consider that CSR reports are likely issued for reasons other than informing investors, and we further argue that the low average quality of CSR reports makes it unlikely that companies use them for informing investors of actual social and environmental performance. Focusing on only first-time issuances of CSR reports by U.S. firms, we find, in contrast to Dhaliwal et al. (2012), no significant impacts on FERCs. Our results are robust to consideration of report quality and potentially differing impacts for firms operating in industries facing higher levels of social or environmental exposure. The findings thus suggest the claims made by Dhaliwal et al. (2012) regarding CSR reporting are questionable.
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Momin, Mahmood Ahmed, and Mohammed Hossain. "Corporate social responsibility (CSR) reporting by multinational corporations (MNCs) subsidiaries in an emerging country." Corporate Ownership and Control 9, no. 1 (2011): 96–114. http://dx.doi.org/10.22495/cocv9i1art6.
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The paper examines the extent of corporate social responsibility (CSR) Reporting by subsidiaries of multinational corporations in Bangladesh in two different steps. At the first step, the study explores the general trend of CSR Reporting in Bangladesh, and then examines in more detail: (a) CSR of subsidiaries of MNCs and (b) CSR of UK MNCs and their subsidiaries in Bangladesh. Content analysis has been used to capture the nature and quantity of CSR issues provided in the annual reports by the companies that were listed on the Dhaka Stock Exchange during the study. The paper suggests that CSR Reporting by MNCs subsidiaries in Bangladesh mainly means employee disclosure. CSR Reporting mostly consists of voluntary information with minimum level of mandatory disclosure. More importantly, subsidiaries disclose social and environmental issues more in line with Bangladeshi national companies than they do with their MNC parents. This highlights the fact that MNCs do follow different CSR Reporting strategy based on country of reporting.
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Panggabean, Rosinta Ria, Nuraini Sari, Lidiyawati Lidiyawati, and Evi Steelyana. "Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies." Winners 15, no. 2 (September 30, 2014): 123. http://dx.doi.org/10.21512/tw.v15i2.626.
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Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
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SARASWATI, Wiwik, Eko Ganis SUKOHARSONO, Erwin SARASWATI, and Arum PRASTIWI. "The Effect Of Sustainability Reporting Practices On The Quality Of CSR Disclosures In Banking In Indonesia." International Journal of Environmental, Sustainability, and Social Science 3, no. 3 (November 30, 2022): 644–53. http://dx.doi.org/10.38142/ijesss.v3i3.264.
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Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study used as many as 383 samples of banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2021. This study seeks to investigate the use of three CSR reporting practices: stand-alone reports, assurance, and reporting guidelines. The study results show that banking companies have carried out CSR reporting properly and following the Global Reporting Initiative (GRI) standards but have not fully used assurance services to assess the quality of report disclosures. Banking companies in preparing CSR reports do not present the quality of information properly, so the implementation of sustainability reporting practices has not met the criteria. Banking companies meet the obligation to disclose CSR reports to improve performance. GRI disclosures are more likely to be balanced and have comparative capabilities. The results of this study support the increasing use of CSR reporting practices as a useful tool to improve the quality of CSR reporting in Indonesia.
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Yuan, Taizhe. "A Literature Review of CSR Disclosure Quality: Evidence From Restatements." International Research in Economics and Finance 6, no. 3 (August 1, 2022): 34. http://dx.doi.org/10.20849/iref.v6i3.1275.
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In the preceding 20 years, CSR reporting has made significant strides. This study examines the quality of CSR disclosure from the perspective of CSR restatements after reviewing prior literature. Long-term improvement in enterprises’ quality of CSR disclosure is believed to be made possible by more advanced reporting requirements, improved services from skilled auditors, and continuously evolving CSR reporting systems.
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Kim, Minseong, and Ho-Seok Kim. "Corporate Social Responsibility: What Are Foodservice Companies Reporting?" International Journal of Environmental Research and Public Health 19, no. 15 (July 28, 2022): 9214. http://dx.doi.org/10.3390/ijerph19159214.
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This study identified aspects of corporate social responsibility (CSR) activities using online communication tools (i.e., websites and online CSR reports) with an emphasis on the foodservice industry and compared quick-service restaurants and dessert cafes. With the content analysis of 48 foodservice companies, the community, environment, marketplace, vision and values, food, and workforce-centered CSR activities implemented by the selected foodservice companies were measured. In addition, the types CSR information delivered to customers employed by the foodservice companies were investigated. Lastly, there were significant differences between two segments in the foodservice industry in some aspects of CSR activities and types of CSR activities.
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Rashid, Afzalur. "Does corporate social responsibility reporting enhance shareholders’ value?" Journal of Financial Reporting and Accounting 16, no. 1 (March 12, 2018): 158–78. http://dx.doi.org/10.1108/jfra-10-2016-0084.
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Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related attributes from 115 non-financial publicly listed firms in Bangladesh. Firm CSR reporting is evaluated against accounting and market performance measures, with a simultaneous equation approach used to control the potential endogeneity problem. Findings This study finds that CSR reporting significantly influences firm performance under both performance measures, although a firm’s economic performance does not influence CSR reporting. Research limitations/implications This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications The findings imply that although CSR reporting by firms in Bangladesh is discretionary in nature, the ones that report add value to their firm. Originality/value This study contributes to the literature on the practices of CSR reporting in the context of the developing countries.
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Kliestikova, Jana. "CSR reporting in specific conditions of Slovak Republic." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 159–67. http://dx.doi.org/10.18844/prosoc.v3i4.1544.
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Nowadays, corporate social responsibility is an immanent part of strategic management theory and practice because only by its implementation it is possible to create a sustainable competitive advantage. But many companies (mostly small and medium) do not know how to communicate effectively their CSR activities. This fact results to the absence of estimated CSR benefits and following disillusion in relation to the CSR concept implementation. Possible way how to eliminate this unfavorable situation is to define and subsequently use the most valuable dimensions of CSR from the point of view of local consumers. Local view is important mainly because of socio-psychical and cultural specifics of consumers which impact on buying decision making and loyalty cultivation was confirmed in research provided by Geert Hofstede. According to mentioned, the goal of the realized survey, whose outputs are presented in this article, was to identify these dimensions of CSR report in the scope of Slovak consumer's perception. Based on the achieved information there are also formulated recommendations for CSR reporting dimensions usage as a tool of competitive advantage in the conclusion.Keywords: CSR; CSR report; CSR reporting; corporate social responsibility; consumer preferences
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Rashid, Afzalur. "Board independence and corporate social responsibility reporting: mediating role of stakeholder power." Management Research Review 44, no. 8 (February 17, 2021): 1217–40. http://dx.doi.org/10.1108/mrr-09-2020-0590.
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Purpose This study aims to examine the association between board independence and corporate social responsibility (CSR) reporting and the moderating role of stakeholder power on the association between board independence and CSR reporting. Design/methodology/approach Using a sample of 707 Bangladeshi firm-year observations, this study uses a content analysis technique to develop a 24-item of CSR reporting index. This study uses the ordinary least squares regression method to examine the relationship between board independence and CSR reporting. Findings The study finds that board independence does not influence CSR activities and relevant reporting in general. However, the non-influence of board independence and CSR reporting is offset by stakeholder power. Insider ownership, firm age, firm size, growth opportunities and market capitalisation have a positive influence on such reporting. Practical implications While this study suggests that stakeholders’ influence is an important factor in determining the firms’ incentives to disclose CSR information, this finding creates a new debate on the efficacy of independent directors and whether they are good monitors and are able to fulfil all the stakeholders’ expectations. Originality/value This study makes an important contribution to the literature on CSR practices by documenting that firms having powerful stakeholders induce the board and management to make more CSR reporting practices in the context of emerging economies.
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Horváth, Dóra Diána. "CSR Reporting Practices of Hungarian Banks." International Journal of Engineering and Management Sciences 2, no. 3 (September 10, 2017): 70–81. http://dx.doi.org/10.21791/ijems.2017.3.7.
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The disclosure of information on the exercise of corporate social responsibility (CSR) is the tool most frequently used by companies to promote understanding of the social and environmental performance of an organisation and to improve relationships with stakeholders. For most of the world’s largest companies, reporting on non-financial information appears to be a continuing trend, so it is essential to present the new corporate reporting trends of the 21st century. The disclosure of socially responsible information will be analysed, with a focus on the application of the Global Reporting Initiative guidelines related to CSR. Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environmental and social performance by business worldwide. The main objective of the paper is to explore the corporate voluntary disclosure practices of the listed and non-listed banks in Hungary. The extent of voluntary disclosure has significantly improved for decades worldwide, but the situation is not that obvious regarding the Hungarian financial sector. This paper aims to describe the status of disclosure practices of corporate sustainability in the annual reports, sustainability reports or CSR reports of the banking industry in Hungary. Also, increased corporate visibility and financial risk increase stakeholder demand for transparency on the social impact of financial institutions and their CSR practices. Finally, the analysis and subsequent comparison of available CSR reports of banks will be presented.
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Bakhtina, Krystyna, and Jan Willem Goudriaan. "CSR reporting in multinational energy companies." Transfer: European Review of Labour and Research 17, no. 1 (January 26, 2011): 95–99. http://dx.doi.org/10.1177/1024258910396308.
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Bowrey, Graham, and Michael Clements. "Supply Chain Legitimation through CSR Reporting." Australasian Accounting, Business and Finance Journal 13, no. 1 (2019): 27–43. http://dx.doi.org/10.14453/aabfj.v13i1.3.
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Bonsón, Enrique, and Michaela Bednárová. "CSR reporting practices of Eurozone companies." Revista de Contabilidad 18, no. 2 (July 2015): 182–93. http://dx.doi.org/10.1016/j.rcsar.2014.06.002.
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Feng, Penglan, and Cindy Sing-bik Ngai. "Doing More on the Corporate Sustainability Front: A Longitudinal Analysis of CSR Reporting of Global Fashion Companies." Sustainability 12, no. 6 (March 21, 2020): 2477. http://dx.doi.org/10.3390/su12062477.
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The fashion industry has been under the spotlight in recent years due to its negative social and environmental impacts. However, there is limited literature on how companies in the fashion industry communicate their corporate social responsibility (CSR) practices. This study aims to present a full picture of the paradigm of CSR reporting in the fashion industry by revealing the changes in CSR reporting practices and identifying the possible reasons behind the change. Content analysis was employed to investigate 12 global fashion companies’ 43 CSR reports from 2013 to 2016. Findings showed that more comprehensive CSR reporting was practiced in the fashion industry to meet stakeholders’ expectations. The reporting of 16 CSR issues experienced a rise. Labor and environmental issues were predominant in the reports while more attention was given to human rights, human development and training, and sustainable resource use. A growing use of a proactive approach in reporting environmental issues was also witnessed. This study is the first to offer insights into how global fashion corporations communicate their CSR practices via CSR reports and provides useful information about CSR strategies, practices and reporting in the fashion industry.
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Tiong Weng, Adrian Wee, and Phil Michael Ross Smith. "CSR Reporting in Locally Owned Hotel Chains in Malaysia." Asian Social Science 14, no. 8 (July 27, 2018): 16. http://dx.doi.org/10.5539/ass.v14n8p16.
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This study explores the corporate social responsibility or CSR reporting of the top 8 Malaysian owned and operated hotel chains. Using content analysis this report examines what and how do the local hotel chains report their CSR activities. This study finds CSR reporting to be limited and primarily focused on community based initiatives. And despite its growth and popularity especially among the young, CSR reporting on websites remain minimal. As such, several recommendations have been made to encourage more reporting and more reporting on websites.
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Vukic, Nikolina Markota. "Corporate Social Responsibility Reporting: Differences among Selected EU Countries." Business Systems Research Journal 6, no. 2 (September 1, 2015): 63–73. http://dx.doi.org/10.1515/bsrj-2015-0012.
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Abstract Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution) has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU) has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting) mandatory for certain companies. Objectives: EU Directives should be the same for all Member States; however, some authors have concluded that CSR reporting is different in companies of different sizes, industries or from different countries. The main objective of this paper is to research into differences of CSR reporting among selected EU countries. Methods/Approach: The Global Reporting Initiative (hereinafter: GRI) has shaped a reporting framework for CSR reporting. In this research the GRI will be used for comparison of CSR reports of different countries. Results: Results of this research revealed that the difference in CSR reporting is statistically significant among selected EU countries. Conclusions: As CSR reporting in the EU will become mandatory for certain companies, it will be a challenge for Member States to harmonize their national legislation to a degree which will increase companies’ transparency and at the same time protect local resources and interests of stakeholders.
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Lajmi, Amira, and Gilles Paché. "Relevance of voluntary environmental and social reporting in the French context: Does CSR assurance matter?" Environmental Economics 11, no. 1 (May 29, 2020): 54–64. http://dx.doi.org/10.21511/ee.11(1).2020.05.
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Corporate social responsibility (CSR) reporting is of high importance for firms that wish to communicate their environmental and social actions to stakeholders and society at large. Of course, the credibility of CSR reporting affects considerably the market reaction to the information provided. Although research on environmental and social reporting is important, empirical evidence regarding the relevance of environmental and social disclosure to firms’ market values is scarce. This paper specifically analyzes the moderating role of external CSR assurance on the relationship between voluntary environmental and social reporting and firm market value. A content analysis index is then developed based on disclosure items specified in the Global Reporting Initiative guidelines. Using hand-collected data on a sample of French companies, the authors find that CSR assurance has a negative moderating effect on the relationship between high environmental and social reporting and firms’ market value, raising questions about the role of external assurance in assessing CSR reporting credibility. AcknowledgmentThe authors sincerely thank three anonymous reviewers of Environmental Economics for their insightful comments on a previous version of the paper.
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Harjoto, Maretno Agus, Jadallah Jadallah, Indrarini Laksmana, and W. Eric Lee. "CORPORATE SOCIAL RESPONSIBILITY REPORTING: DOES WRITING STYLE MATTER?" International Journal of Accounting & Finance Review 6, no. 1 (February 5, 2021): 34–40. http://dx.doi.org/10.46281/ijafr.v6i1.969.
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This study offers an extension of Harjoto, Laksmana and Lee (2020) by presenting a descriptive comparison of gender differences in writing style, and how they impact the choice of words and the readability of corporate social responsibility (CSR) reports. We examine readability, solidarity, and certainty of CSR reports. We find that female CSR leaders use a writing style that conveys greater solidarity with their audience, thereby making a better connection with the stakeholders. These CSR reports are also more readable than those written by their male counterparts. The attributes of readability and solidarity, but not certainty, are in turn positively related to future CSR performance. In comparison, for CSR reports issued by male signers, we find a writing style that conveys greater certainty, which is in turn positively associated with the firms’ future financial performance. Overall, findings show that writing style of CSR reports is an important issue for both firms and investors to consider.
JEL Classification Codes: M4, Q5, Z1.
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Ismaeel, Muatasim. "Theorizing CSR Reporting: A Discursive Institutionalism Framework." International Conference on Advances in Business, Management and Law (ICABML) 2, no. 1 (March 2, 2019): 137–48. http://dx.doi.org/10.30585/icabml-cp.v2i1.255.
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Although CSR reporting is a well-established business practice now, it is still an emerging genre that lacks convergence and standardization. Different theoretical perspectives are used to study CSR reporting. These perspectives agree on the instrumental nature of CSR reporting, while they vary in the aspects of the practice they emphasize and in their normative assumptions. Using ‘Discursive Institutionalism’ as a theoretical lens, different practices in the field can be incorporated in the proposed framework to reach a comprehensive understanding of CSR reporting phenomenon. The paper aims to propose a theoretical framework for CSR reporting research that enables a holistic and comprehensive explanation that is inclusive of different practices and normative assumptions in the field. The proposed framework utilizes new developments in Institutional Theory that emphasize multiple institutional logics, the hybridity of social practices, the role of social agents, and the discursive aspect of institutions. The proposed theoretical framework adds a new comprehensive perspective to CSR reporting research. It provides a solid theoretical base for further investigation of different practices in the field.
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Rao, Kathyayini, and Carol Tilt. "Board diversity and CSR reporting: an Australian study." Meditari Accountancy Research 24, no. 2 (June 6, 2016): 182–210. http://dx.doi.org/10.1108/medar-08-2015-0052.
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Purpose This paper aims to examine the relationship between corporate governance, in particular board diversity, and corporate social responsibility (CSR) reporting among the top 150 listed companies in Australia over a three-year period. Design/methodology/approach The quantitative analysis involving a longitudinal study is used where content analysis is undertaken to analyse the extent of CSR disclosures in annual reports. Regression analysis using panel data is used to analyse the potential association between CSR disclosure and five important board diversity measures, specifically independence, tenure, gender, multiple directorships and overall diversity measure. Findings The results based on the regression analysis reveal that three of the board diversity attributes (gender, tenure and multiple directorships) and the overall diversity measure have the potential to influence CSR reporting. The relationship between independent/non-executive directors and CSR disclosure however is unclear. In addition, three of the control variables (firm size, industry and CEO duality) are found to have some influence on CSR disclosure, whereas board size and profitability are found to be insignificant. The results also indicate the existence of some possible interaction effects between gender and multiple directorships. Originality/value The paper has implications for companies, for policymakers and for the professional development needs of board members. Australian companies should consider identifying board attributes that enhance CSR disclosures, as it has been shown in previous studies that CSR disclosure in Australia is low when compared to other developed countries. Moreover, given that there is such limited research linking board diversity and CSR disclosure, the results of this paper provide scope for further research. Moreover the paper contributes to the existing literature on board composition and CSR disclosure by extending the literature to board diversity and provides preliminary evidence of the influence of board diversity on CSR disclosure in Australia.
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Adel, Christine, Mostaq M. Hussain, Ehab K. A. Mohamed, and Mohamed A. K. Basuony. "Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?" International Journal of Accounting & Information Management 27, no. 2 (May 7, 2019): 301–32. http://dx.doi.org/10.1108/ijaim-10-2017-0118.
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Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies. Design/methodology/approach The paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are manually collected from the firms’ reports. The population and sample of this study are related to 350 companies operating in 16 European countries. Tobit regression analysis is used to test the hypotheses. Findings The results reveal that directors’ ownership, the presence of a CSR committee and firm size positively affect the quality of CSR reporting. Further testing of the independent variables on each CSR sub-category is made. The CSR sub-categories used are, namely, community involvement, employees, environment, social product and service quality, supply chain sustainability and business ethics. The presence of a sustainability committee inside the company is the only factor that shows a strong positive effect on the disclosure of every CSR sub-category and the CSR inclusive index. Research limitations/implications The limitations of this research are that it focuses exclusively on the effect of the internal corporate mechanisms on the quality of CSR reporting; disregarding the economic, institutional, political and cultural factors that can play a role in influencing sustainability reporting of the companies. Practical implications Better CSR disclosure leads to the firm having a better image in the society; this, in turn, has implications on firm performance, attracting funds, as well as recruiting and retaining high profile employees. Stakeholders are placing cumulative significance to corporate transparency particularly in the area of CSR. Managers should exert more efforts into not only improving the disclosure of the various facts of CSR but also into using the various media available for disclosure. Companies should take the initiative of establishing a CSR committee to ensure effective formation and implementation of CSR policies and disclosure of CSR activities. Social implications The CRS research itself bears the merit of social implications. Moreover, the findings of this research pave the way for future researches to examine the effect of the adoption of global CSR initiatives and frameworks on the quality of CSR reporting. Originality/value This paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects of CSR and exploring the relation between the rarely explored “presence of sustainability committee” and CSR disclosure, as well as testing a vast number of CSR sub-categories that is not extensively covered in previous studies. Moreover, the paper covers a large sample of companies across 16 European countries, in terms of their stand-alone sustainability reports, dedicated chapters of CSR in annual reports, integrated reports, website CSR information and any attachments/links provided on the websites for further CSR documents, brochures or data sheets.
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Bashtovaya, Veronika. "CSR reporting in the United States and Russia." Social Responsibility Journal 10, no. 1 (February 25, 2014): 68–84. http://dx.doi.org/10.1108/srj-11-2012-0150.
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Purpose – The purpose of this study is to contribute to the scarce body of academic research on corporate social responsibility (CSR) in BRIC countries and Russia in particular, by performing a comparative analysis of CSR, reporting of ten major players in the energy sector in the USA and Russia. Design/methodology/approach – This study applies a content analysis research design in order to obtain an in-depth understanding of the key themes communicated in the reports. Drawing on an institutional approach to CSR, this study attempts to explain revealed differences in CSR reporting in Russian and American companies. Findings – The results suggest that Russian companies compared to American ones report more extensively on the areas of social performance and CSR issues related to employees and consumers. Nevertheless, American reports contain topics of global concern in the scope of environmental performance that are omitted by Russian companies. Practical implications – The paper deepens the understanding of CSR reporting specificity related to an institutional context and suggests that CSR fills different needs in different types of societies. Originality/value – The study contributes to the academic research on CSR in BRIC countries and provides some insights into how the revealed differences between Russian and American reports in the energy industry can be explained using an institutional approach.
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Al Fadli, Amer. "Corporate board and CSR reporting: Before and after analysis of JCGC 2009." Corporate Governance and Sustainability Review 4, no. 1 (2020): 21–32. http://dx.doi.org/10.22495/cgsrv4i1p2.
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This study investigates the influence of board size, the presence of an audit committee on the board, and CEO duality on Corporate Social Responsibility (CSR) reporting in Jordan. The longitudinal data (panel data) analysis estimation techniques were used for the period of 2006 to 2015. Content analysis was employed to assess the level of CSR reporting of a different area of disclosure in the annual reports. Multiple regression analysis was used to investigate the association between governance factors and the level of CSR reporting (Habbash, 2016; Ahmad, Rashid, & Gow, 2017b). The findings reveal that board size and the presence of an audit committee on the board are significantly positive on the level of CSR reporting. These factors play a significant role in enhancing compliance with corporate governance best practices. The role of CEO duality on the board has an insignificant relationship with the level of CSR reporting. These results suggest significant implications for companies and regulators to continue to improve corporate governance best practices in the companies and develop greater awareness of companies CSR reporting. The study contributes to the governance and CSR reporting literature in the Middle East and developing countries using the legitimacy theory approach.
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Tőkés, Gyöngyvér Erika. "Best Practices of CSR Reporting in Romania." Acta Universitatis Sapientiae, Communicatio 8, no. 1 (December 1, 2021): 104–20. http://dx.doi.org/10.2478/auscom-2021-0008.
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Abstract The aim of the study is to examine the content and quality of online CSR reports of the eight large companies with the highest CSR index scores in Romania in 2020. The CSR reports of the eight large companies examined were analysed on the basis of two types of web content: on the one hand, on the basis of CSR content published on the company website and on the other hand on the basis of data published in sustainability or CSR reports uploaded to the website. The research method was thematic content analysis. The analysis criteria of the mentioned content were developed on the basis of the reporting principles of the GRI framework and the ISO 26000 standard. The findings showed that the principles of content and quality of non-financial reporting prevailed in the sustainability reports, while the data published on the websites was more for wider information.
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Cho, Seong-Yeon, Pyung Kyung Kang, Cheol Lee, and Cheong Park. "Financial Reporting Conservatism and Voluntary CSR Disclosure." Accounting Horizons 34, no. 2 (March 11, 2020): 63–82. http://dx.doi.org/10.2308/horizons-17-093.
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SYNOPSIS This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary nonfinancial corporate social responsibility (CSR) disclosures and the stock price reaction to such disclosures. Theoretical and empirical studies find that the amount of voluntary disclosures and their credibility vary depending on the degree of financial reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are less likely to disclose CSR information. Further analyses show that the market reaction to a firm's CSR disclosure is reduced when its financial reporting is more conservative. Our evidence suggests that the quantity and quality of CSR disclosures are associated with the degree of accounting conservatism. Therefore, stakeholders should consider a firm's financial reporting policies when interpreting CSR disclosures. JEL Classifications: M40; M41. Data Availability: The data used in this study were taken from public sources identified in the paper.
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Hickman, Leila Emily, and Jane Cote. "CSR reporting and assurance legitimacy: a client–assuror dyad investigation." Journal of Applied Accounting Research 20, no. 4 (December 9, 2019): 372–93. http://dx.doi.org/10.1108/jaar-01-2018-0009.
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Purpose Drawing on new insights from the experiences and perspectives of a prominent reporting client and its assurance team, the purpose of this paper is to explore the question: what are challenges to the legitimacy of corporate social responsibility (CSR) reporting and assurance? Design/methodology/approach Using a qualitative research approach, in-depth, semi-structured interviews are conducted with a Fortune 200 firm’s Vice President responsible for CSR oversight (including CSR reporting), and with the report’s assurance team from a Top 20 accounting firm. Questions are informed by existing literature, and analysis focuses on new insights that conform to, or contrast with, prior studies in areas that may challenge the legitimacy of CSR reporting. Findings The study documents that reporting and assurance may often serve the respective commercial and professional interests of the firm and the assuror, rather than providing accountability to the public interest. Specifically, the authors find that legitimacy-challenging instances of managerial capture of CSR reporting may co-exist in a firm with management-as-CSR-champion, in contrast with existing literature. Prior research has assumed these two constructs are not likely to co-exist within a single organization. The interviews suggest that managerial influence is fostered by the lack of reporting standards and the absence of agreement regarding the over-arching purpose of CSR reports and their assurance. Research limitations/implications Going forward, researchers should consider the multifaceted role management can play in CSR reporting and assurance, rather than treating managerial capture and management-as-champion as mutually exclusive. Future research could also examine how standards may balance desired comparability with flexibility in CSR reporting. Practical implications The study will interest report users who may assume that a seemingly supportive management would not play a restrictive role in the reporting and assurance processes. Reporters and assurors will benefit from reading the perspectives provided by professionals engaged in similar work, including the challenges they face, such as the consequences resulting from the lack of standards for CSR reporting and assurance. Originality/value The study is the first to provide a behind-the-scenes view of the report–assuror dyad by interviewing both the reporting firm and the assurance team engaged on the same CSR report.
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Timbate, Lukas, and Cheong Kyu Park. "CSR Performance, Financial Reporting, and Investors’ Perception on Financial Reporting." Sustainability 10, no. 2 (February 15, 2018): 522. http://dx.doi.org/10.3390/su10020522.
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Pasko, Oleh, Li Zhang, Kostiantyn Bezverkhyi, Dmytro Nikytenko, and Lyudmyla Khromushyna. "Does external assurance on CSR reporting contribute to its higher quality? Empirical evidence from China." Investment Management and Financial Innovations 18, no. 4 (December 6, 2021): 309–25. http://dx.doi.org/10.21511/imfi.18(4).2021.26.
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This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether the high ownership concentration and corresponding to it “entrenchment effect” obstruct the positive impact the assurance exerts on the quality of CSR reports. The paper examines CSR reports on 2,292 firm-year observations of large Chinese companies over three years (2015–2018). The hypothesis development process predicates on the signaling and stakeholder theories, whilst this study applies regression analysis to test the hypotheses. Consistent with the predictions of signaling and stakeholder theories, the paper finds that assurance contributes to the higher quality of CSR reports. Moreover, the study finds that assured CSR reports have higher sub-scores in all four aspects of RKS ranking. However, as ownership concentration exceeds 50 per cent and reaches the majority, it thwarts the advancement in the quality of CSR reports through its assurance. The paper provides an initial empirical account of the role of assurance in the emerging CSR reporting practice in China. The paper contributes to the modest body of empirical research on the function of external assurance in the CSR area by explicating the role played both by the accounting (external assurance) and corporate governance (ownership concentration) infrastructure to ensure high quality of CSR reporting. The paper briefs local, international regulatory authorities and the business community about the importance of external assurance for the CSR reporting quality.
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Issa, Ayman, and Hong-Xing Fang. "The impact of board gender diversity on corporate social responsibility in the Arab Gulf states." Gender in Management: An International Journal 34, no. 7 (September 26, 2019): 577–605. http://dx.doi.org/10.1108/gm-07-2018-0087.
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Purpose This study aims to examine the impact of board gender diversity on the level of corporate social responsibility (CSR) disclosure in the Arab Gulf states. Also, this research further aims to explore whether the impact of board gender diversity varies across the Arab Gulf states. Design/methodology/approach Ordinary least squares regression is used in this study to test the impact of board gender diversity on the level of CSR disclosure. Manual content analysis is used to evaluate the extent of CSR disclosure in annual reports, stand-alone CSR reports, sustainability reports and website sections to examine the relationship between the extent of CSR reporting and board gender diversity. This study uses the global reporting initiative (GRI) fourth version reporting guidelines to design and define the classifications of CSR reporting checklist. Findings The findings show that there is a statistically significant relationship between the number of female directors and the level of CSR disclosure. The results show that board gender diversity is positively associated with the level of CSR reporting in two countries, namely, Bahrain and Kuwait. Also, the findings reveal that there is a weak positive relationship between the presence of women on the boards and CSR reporting index in Oman, Qatar, Saudi Arabia and the UAE. Originality/value This study attempts to fill the gap in the literature, in that no similar study covers the Arab Gulf countries as one economic unit. The study is unique in that it focuses on oil-rich countries. This study is, to the best of this researcher’s knowledge, the first to explore the impact of women’s boards on the extent of CSR reporting, as well as investigating the possible variation of board gender diversity impact on the extent of CSR reporting in the Arabian Gulf region.
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Liang, Xueji, Lu Dai, and Sujuan Xie. "Examining the social pressures on voluntary CSR reporting: the roles of interlocking directors." Sustainability Accounting, Management and Policy Journal 13, no. 3 (January 10, 2022): 653–79. http://dx.doi.org/10.1108/sampj-05-2021-0166.
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Purpose Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection, labour welfare, protection of human rights, community services, contribution to society and pursuit of product safety. This study aims to investigate whether and how board interlocks affect firms’ decisions with respect to CSR reporting. This study argues that board interlocks act as an important source of social pressure and firms are influenced by their peer firms to adopt CSR reporting. Design/methodology/approach This paper sampled listed companies on China’s Shanghai and Shenzhen Stock Exchanges from 2009 to 2015. The data were collected from Runling database and China Stock Market and Accounting Research database. A multi-period logit model was used to conduct the main regression analysis and the propensity score matching method was used in the robustness checks. Findings A study based on a sample of Chinese publicly listed firms from 2009 to 2015 confirms the argument and shows that sharing a common director on the board with a previous CSR reporter facilitates the firm’s engagement in CSR reporting. Furthermore, this study shows that the influence of board interlocks on CSR reporting depends on the following three characteristics: status of the interlocking director, size of the linked CSR reporter and performance implications of previous CSR activities. Research limitations/implications The interpretation of the current findings should be considered in light of these limitations. First, while board interlocks are an important social aspect of institutional pressure, other types of social pressure exist. Second, the focus is on CSR reporting decisions. However, CSR reporting can also be symbolic, with little substantive quality to improve CSR-related activities. Third, this study argues that both regulatory and social pressures influence the decision to report on CSR. However, this study was unable to determine the weight of each pressure. Future research should follow this direction. Finally, the influence of certain behaviours through interlocks is stronger in the initial stage of the institutionalisation process. Practical implications The findings of this study have important implications for practitioners. First, the messaging role of interlocking directors suggests that director selection should consider the effectiveness of information transfer. Knowing and analysing specific interlock and its links with the firm’s strategy is very important. Meanwhile, firms should be vigilant that the balance between the access to information and loss of autonomy because searching for information related to firms’ strategic decisions might challenge current strategy. Second, the results of the study suggest that to effectively urge companies to engage in CSR reporting, government and policy makers should consider beyond institutional pressure, but also be sensitive to the social pressure exerted upon the companies. Social implications The positive role of board interlocks on corporate voluntary CSR reporting can not only make valuable contributions to the Chinese society but also, as an important participant of global economy and trade, the Chinese interlocking directors’ contribution to CSR reporting have global benefits. Originality/value This study extends the institutional perspective on CSR reporting by uncovering the effect of social pressure. It advances the literature on the antecedents of CSR reporting by linking board interlocks to CSR reporting. Finally, the study enriches the broader interlock literature by delineating three specific characteristics of interlocks that influence CSR reporting.
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Ackers, Barry. "Corporate social responsibility reporting: What boards of directors need to know." Corporate Board role duties and composition 10, no. 3 (2014): 38–59. http://dx.doi.org/10.22495/cbv10i3art4.
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To avoid future generations being burdened with the residual consequences of unsustainable corporate practices, corporate social responsibility (CSR) programmes are being implemented to ameliorate the adverse impacts of corporate activity on the environment, society and the economy. Companies are responding by not only reporting on their financial performance, but also on their non-financial performance, making CSR reporting practices an important emerging mechanism for corporate governance. Recognising that CSR reporting is a relatively new voluntarily adopted intervention, for which the board of directors is ultimately accountable, this article accepts that CSR remains a relatively obscure concept with the associated responsibilities not being clearly understood. This article aims to provide insights into CSR reporting practices from a de facto mandatory reporting company perspective.
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Hickman, L. Emily. "Information asymmetry in CSR reporting: publicly-traded versus privately-held firms." Sustainability Accounting, Management and Policy Journal 11, no. 1 (January 6, 2020): 207–32. http://dx.doi.org/10.1108/sampj-12-2018-0333.
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Purpose This paper aims to investigate the motivations behind the publication of corporate social responsibility (CSR) reports, and particularly the effect of information asymmetry between firms and their owners. Design/methodology/approach A natural experiment contrasting the CSR reporting of private vs public firms is used to test whether the degree of information asymmetry is a significant factor in the decision to publish CSR reports. Using a hand-collected sample of the 239 largest US private companies matched with publicly-traded firms, the effect of these inherently different information environments on CSR reporting is tested through logistic regression. Factors suggested by stakeholder and legitimacy theories are tested for their differential impact on private vs public firms’ decisions to publish a CSR report. Findings Results indicate that private firms are less likely to publish a CSR report than similar public firms. Public firms also follow Global Reporting Initiative guidelines more frequently, consistent with signaling report quality to dispersed investors. A subsample of private companies facing greater information asymmetry is found to be similar to public firms in their reporting behavior, reinforcing the link between information asymmetry and CSR disclosure. Further analysis suggests that non-owner stakeholders play an important role in private companies’ CSR reporting decisions. Practical implications In addition to accounting and governance scholars, the findings should interest private firm managers preparing for an initial public offering (IPO), as the evidence suggests that CSR reporting is used to communicate information to dispersed investors. The insight into reporting motivations should be useful to accountants engaged in CSR consultation and assurance. Social implications With the growing attention paid to the CSR performance of firms, demonstrated by the growth in socially responsible investing, the study provides evidence that effective communication of CSR information to investors may play a key role in CSR-engaged firms’ disclosure strategies. Originality/value To the best of the author’s knowledge, this study is the first to analyze the CSR reporting decisions of a large sample of publicly-traded and privately-held firms. The results add to our understanding of what motivates firms to publish CSR reports, highlighting the importance of information asymmetry between the firm and its owners.
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Koep, Lisa. "Tensions in Aspirational CSR Communication—A Longitudinal Investigation of CSR Reporting." Sustainability 9, no. 12 (November 29, 2017): 2202. http://dx.doi.org/10.3390/su9122202.
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Campobasso, Francesco, Graziana Galeone, Simona Ranaldo, and Matilda Shini. "CSR Reporting Practices: The Case of University of Bari." Administrative Sciences 12, no. 1 (January 29, 2022): 22. http://dx.doi.org/10.3390/admsci12010022.
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Corporate social responsibility (CSR) is a relevant topic for researchers and practitioners, widely explored with reference to companies. However, there are still few studies that address how higher education institutions integrate CSR practices into their strategy. This represents an important limitation since the university, through academic training and research activity, is the main promoter of CSR practices among different categories of stakeholders. Given the many benefits associated with the adoption of CSR, this study aims to explore the topic of CSR in universities, as they are institutions that act in the public interest and represent the ideal context for spreading the culture of preserving environmental and social, as well as economic, sustainability. The main purpose of this study is to explore, through the methodology of case studies, the type and effectiveness of the tools used by universities, specifically the University of Bari, to disseminate and integrate CSR into corporate strategy. Furthermore, this study aims to investigate how the university ensures the involvement of stakeholders, represented in particular by professors, administrators and students (stakeholder approach), in CSR initiatives. The analysis revealed the centrality of the investigated university in promoting CSR issues and sustainable territorial development. Finally, the study provides empirical evidence of the actions and methods of integrating CSR practices into corporate strategy and the ways in which stakeholders are involved.
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Kilian, Thomas, and Nadine Hennigs. "Corporate social responsibility and environmental reporting in controversial industries." European Business Review 26, no. 1 (January 7, 2014): 79–101. http://dx.doi.org/10.1108/ebr-04-2013-0080.
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Purpose – Over the last few decades, corporate social responsibility (CSR) has received a large amount of attention in research and in practice. As a response to the growing awareness of and concern about social and environmental issues, an increasing number of companies are proactively publishing their CSR-related principles and activities. The overall research question of this study is derived from legitimacy theory and is aimed at elucidating the relationship between industry sector and CSR communication. The paper aims to discuss these issues. Design/methodology/approach – The empirical examination encompasses a sample that includes the annual reports of all German DAX-30 companies from 1998 to 2009. First, based on a content analysis, categories of CSR-related communication are defined. Second, these categories are used in a quantitative analysis with a longitudinal perspective to evaluate the hypothesis that companies in controversial industries communicate their CSR more intensely than companies in non-controversial industries. Findings – The qualitative study leads to a category system that accounts not only for CSR-related activities but also for CSR philosophies and motives as the normative basis of CSR communication. The quantitative results support the hypothesis that companies in controversial industries are more active in CSR communication than companies in non-controversial industries. Originality/value – Existing studies analysing CSR communication activity have been largely inconsistent and often use unsystematic approaches in choosing industries for comparison. Therefore, in this study, to overcome some of these deficiencies, a combination of quantitative and qualitative approaches addresses the concept of controversial industries.